If I had to guess I'd say people are insulted that they are having problems with the hardest difficulty setting, i.e. they would be much happier if tactician mode simply did not exist and classic mode was the most difficult setting.
Baldur's Gate had a hardcore mode too and it is substantially more brutal than tactician mode in D:OS 2.
You guessed wrong, because like every single other person defending the current Tactician mode, you're not interested in listening to anything which originates outside your own head.
People are complaining because D:OS 1 EE set a gold standard for visible changes in difficulty, and Tactician mode was specifically a stretch goal. People were expecting a similar experience, not just the same old "boost enemy stats by a bunch" stuff which is the usual, uninteresting way that games increase the difficulty.
When the most visible difference is badly inflated health and armor values, it is not living up to the expectations which Larian set for themselves.